Purchase Price Allocation

Our purchase price allocation clients range from acquisitive public companies to closely-held businesses that have just made their first acquisition. Companies whose financial statements conform to GAAP must comply with Accounting Standard Codification 805 (“ASC 805”), formerly SFAS 141R, in allocating the purchase price to the fair value of the acquired assets and liabilities. We work with our clients to provide efficient purchase price allocation financial reporting services, with reports of sufficient detail and analysis to support a straightforward audit process.

We work with clients in multiple industries, including those where contingent consideration and in-process R&D (“IPR&D”) are common and new rules under ASC 805 apply. We work with clients to evaluate scenarios as to the risk and likelihood of contingent future payments and to determine the fair value of those contingencies in an auditable manner. Under GAAP, IPR&D must be capitalized like other acquired intangible assets, and then amortized accordingly, and Mirus has the expertise to help you evaluate these intangible assets in a manner that will be accepted by your auditors.

Contact Us to discuss the Mirus sale process, or to learn more about how Mirus can help you with all of your valuation needs, including 409A Valuation, Business Valuation, ESOP Valuation, Fairness Opinions, and Financial Reporting.